Behavioural Aspects of Auditors' Evidence Evaluation: A Belief Revision Perspective by Magda Abou-Seada, Magdy Abdel-Kader (Paperback, 2019)

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ISBN-13: 9781138718524, 978-1138718524. This title was first published in 2003. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach.

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This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.

Product Identifiers

PublisherTaylor & Francis LTD
ISBN-139781138718524
eBay Product ID (ePID)2317554942

Product Key Features

SubjectAccounting, Psychology
Publication Year2019
Number of Pages178 Pages
Publication NameBehavioural Aspects of Auditors' Evidence Evaluation: a Belief Revision Perspective
LanguageEnglish
TypeTextbook
AuthorMagda Abou-Seada, Magdy Abdel-Kader
FormatPaperback

Dimensions

Item Weight454 g

Additional Product Features

Country/Region of ManufactureUnited Kingdom
Title_AuthorMagdy Abdel-Kader, Magda Abou-Seada

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